UNION COMMERCIALE EQUIPEMENT MOBILIER : revenue, balance sheet and financial ratios

UNION COMMERCIALE EQUIPEMENT MOBILIER is a French company founded 27 years ago, specialized in the sector Intermédiaires du commerce en meubles, articles de ménage et quincaillerie. Based in VILLEBON-SUR-YVETTE (91140), this company of category PME shows in 2023 a revenue of 8.3 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - UNION COMMERCIALE EQUIPEMENT MOBILIER (SIREN 421118910)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 8 261 422 € 9 044 909 € 8 888 129 € 6 465 908 € 8 255 172 € 8 874 398 € 9 071 053 € 8 895 594 €
Net income 239 976 € -126 072 € -192 563 € -189 406 € 19 329 € -408 686 € -424 134 € 4 468 €
EBITDA -1 711 407 € -2 086 584 € -1 649 538 € -2 031 489 € -1 871 388 € -2 055 076 € -1 810 016 € -1 783 517 €
Net margin 2.9% -1.4% -2.2% -2.9% 0.2% -4.6% -4.7% 0.1%

Revenue and income statement

In 2023, UNION COMMERCIALE EQUIPEMENT MOBILIER achieves revenue of 8.3 M€. Activity remains stable over the period (CAGR: -1.1%). Slight decline of -9% vs 2022. After deducting consumption (7 k€), gross margin stands at 8.3 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -1.7 M€, representing -20.7% of revenue. Positive scissor effect: EBITDA margin improves by +2.4 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 240 k€, i.e. 2.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

8 261 422 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

8 254 348 €

EBITDA (2023) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

-1 711 407 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-152 178 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

239 976 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-20.7%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 26%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 68%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

26.463%

Financial autonomy (2023) ?
Financial autonomy
Definition
Share of equity in the company's total financing.
Formula
(Equity / Total assets) x 100
Interpretation
> 30% : Good autonomy
20-30% : Average
< 20% : Low

67.768%

Cash flow / Revenue (2023) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

-0.257%

Repayment capacity (2023) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

-220.614

Asset age ratio (2023) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

27.8%

Solvency indicators evolution
UNION COMMERCIALE EQUIPEMENT MOBILIER

Sector positioning

Debt ratio
26.46 2023
2021
2022
2023
Q1: 0.01
Med: 8.98
Q3: 41.72
Average

In 2023, the debt ratio of UNION COMMERCIALE EQUIPEM... (26.46) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
67.77% 2023
2021
2022
2023
Q1: 13.47%
Med: 41.17%
Q3: 67.29%
Excellent

In 2023, the financial autonomy of UNION COMMERCIALE EQUIPEM... (67.8%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
-220.61 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.18 years
Q3: 1.08 years
Excellent -19 pts over 3 years

In 2023, the repayment capacity of UNION COMMERCIALE EQUIPEM... (-220.61) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 424.96. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
Liquidity ratio
Definition
Ability to meet short-term debts with current assets.
Formula
Current assets / Current liabilities
Interpretation
> 1.5 : Very good
1-1.5 : Fair
< 1 : Liquidity risk

424.958

Interest coverage (2023) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

-71.962

Liquidity indicators evolution
UNION COMMERCIALE EQUIPEMENT MOBILIER

Sector positioning

Liquidity ratio
424.96 2023
2021
2022
2023
Q1: 138.92
Med: 224.4
Q3: 427.46
Good +7 pts over 3 years

In 2023, the liquidity ratio of UNION COMMERCIALE EQUIPEM... (424.96) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
-71.96x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 2.91x
Watch

In 2023, the interest coverage of UNION COMMERCIALE EQUIPEM... (-72.0x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 78 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 25 days. The gap of 53 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-38 days): operations structurally generate cash. Notable WCR improvement over the period (-147%), freeing up cash.

Operating WCR (2023) ?
Operating WCR
Definition
Financing requirement generated by the operating cycle (inventory + receivables - trade payables).
Formula
Inventory + Customer receivables - Trade payables
Interpretation
Negative = cash released
Positive = financing needed

-872 241 €

Customer credit (2023) ?
Customer credit (days)
Definition
Average payment term granted to customers.
Formula
(Customer receivables / Revenue incl. VAT) x 360
Interpretation
< 45j : Good
45-60j : Average
> 60j : Long

78 j

Supplier credit (2023) ?
Supplier credit (days)
Definition
Average payment term obtained from suppliers.
Formula
(Trade payables / Purchases incl. VAT) x 360
Interpretation
The longer the term, the better for cash flow

25 j

Inventory turnover (2023) ?
Inventory turnover (days)
Definition
Average storage duration for goods or materials.
Formula
(Inventory / Cost of goods) x 360
Interpretation
The lower the ratio, the faster the turnover

4 j

WCR in days of revenue (2023) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

-38 j

WCR and payment terms evolution
UNION COMMERCIALE EQUIPEMENT MOBILIER

Positioning of UNION COMMERCIALE EQUIPEMENT MOBILIER in its sector

Comparison with sector Intermédiaires du commerce en meubles, articles de ménage et quincaillerie

Valuation estimate

Based on 229 transactions of similar company sales (all years), the value of UNION COMMERCIALE EQUIPEMENT MOBILIER is estimated at 1 769 467 € (range 820 829€ - 4 590 436€). The price/revenue ratio is 0.32x (conservative valuation). This multiples method compares the actual sale price of similar companies to their financial indicators (Revenue, EBITDA, Net Income). It provides a market-based indicative estimate.

Estimated enterprise value 2023
229 transactions
820k€ 1769k€ 4590k€
1 769 467 € Range: 820 829€ - 4 590 436€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
8 261 422 € × 0.32x
Estimation 2 679 068 €
1 256 186€ - 6 554 569€
Net Income Multiple 20%
239 976 € × 1.7x
Estimation 405 066 €
167 796€ - 1 644 238€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 229 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.

  • EBITDA Multiple: Preferred method for profitable SMEs. EBITDA reflects the ability to generate cash.
  • Revenue Multiple: Used for growing companies or those with low profitability. Reflects commercial potential.
  • Net Income Multiple: Relevant for mature companies with stable results.

This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).

Similar companies (Intermédiaires du commerce en meubles, articles de ménage et quincaillerie)

Compare UNION COMMERCIALE EQUIPEMENT MOBILIER with other companies in the same sector:

Voir toutes les statistiques du secteur Intermédiaires du commerce en meubles, articles de ménage et quincaillerie

Frequently asked questions about UNION COMMERCIALE EQUIPEMENT MOBILIER

What is the revenue of UNION COMMERCIALE EQUIPEMENT MOBILIER ?

The revenue of UNION COMMERCIALE EQUIPEMENT MOBILIER in 2023 is 8.3 M€.

Is UNION COMMERCIALE EQUIPEMENT MOBILIER profitable?

Yes, UNION COMMERCIALE EQUIPEMENT MOBILIER generated a net profit of 240 k€ in 2023.

Where is the headquarters of UNION COMMERCIALE EQUIPEMENT MOBILIER ?

The headquarters of UNION COMMERCIALE EQUIPEMENT MOBILIER is located in VILLEBON-SUR-YVETTE (91140), in the department Essonne.

Where to find the tax return of UNION COMMERCIALE EQUIPEMENT MOBILIER ?

The tax return of UNION COMMERCIALE EQUIPEMENT MOBILIER is available on this page. Click on a year in the 'Data by year' section to view the account details (assets, liabilities, income statement). Data comes from INPI (National Institute of Industrial Property).

In which sector does UNION COMMERCIALE EQUIPEMENT MOBILIER operate?

UNION COMMERCIALE EQUIPEMENT MOBILIER operates in the sector Intermédiaires du commerce en meubles, articles de ménage et quincaillerie (NAF code 46.15Z). See the 'Sector positioning' section above to compare the company with its competitors.